Name the business model correctly
In dropshipping, ownership of goods, the seller of record, return responsibility and the document issued to the customer define the business-profit analysis. With Amazon FBA, stock and warehousing abroad may also trigger tax registration in that country.
Brokerage or commission income is different from selling goods. Simply calling a receipt 'platform income' in a contract does not explain the transaction's true nature.
Test the conditions before claiming a deduction
A profit deduction may apply to certain services supplied abroad, but trading in goods, services used in Turkey or excluded intermediary activities do not fall under the same regime. Profit is calculated after deducting expenses from revenue.
Monthly reconciliation should match order reports, refunds, commission invoices, exchange differences and bank receipts. This prevents growing turnover from obscuring actual profitability.